First Nations Tax Commission Commission de la fiscalite des premieres nations
The First Nations Tax Commission, pursuant to the First Nations
Fiscal Management Act, hereby approves the following law made by the
Tsuut'ina Nation in the Province of Alberta,
Tsuut'ina Nation Annual Expenditure Law, 2021
Dated at Victoria, British Columbia this 16th day of December, 2021.
On behalf of the First Nations Tax Commission
C.T. (Manny Jule - Chief Commissioner Fi ations Tax Commission
Under the guidance of Almighty God, Our Creator, and as a sovereign Nation; We, the peoples of Tsuut'ina Nation, in preservation and continuation of the Tsuut'ina Nation's unique culture, identity, traditions, language and institutions, and with respect to the special relationship to the land and resources, in continued relationship with all First Nations and Canada; Do ordain and establish this law in accordance with our inherent right to governance.
Tsuut'ina Nation Annual Expenditure Law -L.AE.2112
Nata ninist'iya dinachowi diyi nananitini k'asona. diyi datl'ishi nanisaatluni niiha nihina?o-ha tlaat'a Tsuut'ina wusa dinaloku nihininisha, nihiusno, misila yino?i, nihigunaha misila nihininana?o-hi. Nisk'a uwa mits'i-hi tlaat'a dina-tii uwa Canada isla najuna adadanazini diyi datlishi dik'asilo niiha nihina?o-ha gwasaala.
A Document to Ratify the L.AE.2112 Within the Tsuut'ina First Nation Lands
Enacted on December 7, 2021 in Tsuut'ina Nation Coming Into Force Upon Approval by The First Nations Tax Commission
Annual Expenditure Law
L.AE.2112
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Preamble WHEREAS: A. Pursuant to section 5 of the First Nations Fiscal Management Act, the council of a first nation may make laws respecting taxation for local purposes of reserve lands and interest in reserve lands, including laws authorizing the expenditure of local revenues;
B.
C.
D.
The Council of the Tsuut'ina Nation has made a property assessment law and a property taxation law;
Subsection 10(2) of the First Nations Fiscal Management Act requires a first nation that has made a property taxation law or a law under paragraph 591)(a.1) to make, at least once each year, a law establishing a budget for the expenditure of revenues raised under those laws; and
The Council of the Tsuut'ina Nation wishes to establish an annual budget for the expenditure of revenues raised in the current taxation year, and wishes to authorize expenditures made in accordance with section 13.1 of the Act;
NOW THEREFORE the Council of the Tsuut'ina nation duly enacts as follows: This Law may be cited as the Tsuut'ina Nation Annual Expenditure Law, 2021.
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L.AE.2112
Annual Expenditure Law
Table of Contents
Preamble ................................................................................................................................................. 2 Definitions and Interpretations ......................................................................................................... 4 Definitions ............................................................................................................................................... 4 Interpretations ........................................................................................................................................ 4
Annual Expenditure Law ................................................................................................................... 6 Appendix .......................................................................................................................................... 6 Schedule .................................................. ................................................................................................ 8 Part 1: Revenues ................................................................................................................................. 8 Part 2: Expenditures ......................... ...................................................................................... ............ 8 Part 3: Accumulated Surplus/Deficit .................................................................................................. 9
Drafting History ...................................................................................... Error! Bookmark not defined. Chief and Council Signatory Page .................................................................................................... 11
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Annual Expenditure Law
L.AE.2112
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Definitions and Interpretations
1.
2.
3.
4.
5.
6.
7.
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Definitions In this Law: (a) "Act" means the First Nations Fiscal Management Act, S.C. 2005, c.9, and the regulations made under that Act;
(b)
(c) (d) (e)
(f)
(g)
(h)
"Annual Budget" means a budget setting out the projected local revenues and projected expenditures of those local revenues during a budget year, and setting out expenditures made in accordance with section 13.1 of the Act;
"Assessment Law'' means the Tsuut'ina Nation Property Assessment Law, 2018; "Council" has the meaning given to that term in the Act; "First Nation" means the Tsuut'ina Nation, being a band named in the schedule to the Act;
"Law" means this annual expenditure law enacted under paragraph 5(1)(b) of the Act as required by subsection 10{2) of the Act;
"Local Revenues" means money raised by the First Nation under a local revenue law and payments made to a First Nation in lieu of a tax imposed by a law made under paragraph 5(1)(a) of the Act;
"Property Taxation Law" means a law enacted by the First Nation under paragraph 5{1)(a) of the Act; and
(i) "Taxation Law" means the Tsuut'ina Nation Property Taxation Law, 2018. Interpretations The First Nation's annual budget for the budget year beginning April 1, 2021 and ending March 31, 2022 is attached as a Schedule and the expenditures provided for in the Schedule are authorized.
Expenditures of local revenues must be made only in accordance with the annual budget or in accordance with section 13.1 of the Act.
The expenditures made in the current year before this Law is enacted are included in the annual budget and are authorized by this Law.
Where the First Nation wishes to authorize an expenditure not authorized in this Law, or change the amount of an expenditure authorized, Council must amend this Law in accordance with Council procedure and the requirements of the Act.
This Law authorizes the expenditure of contingency amounts as necessary within any of the categories of expenditures set out in the Schedule.
Except where otherwise defined, words and expressions used in this Law have the meanings given to them in the Assessment Law and the Taxation Law.
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9.
10.
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L.AE.2112
Annual Expenditure Law
Where a provision in this Law is expressed in the present tense, the provision applies to the circumstances as they arise.
This Law must be construed as being remedial and must be given such fair, large and liberal construction and interpretation as best ensures the attainment of its objectives.
The Schedule attached to this Law, including any Appendices, forms part of and is an integral part of this Law:
(a) A reference to the Schedule is a reference to the Schedule to this Law. This Law comes into force and effect on the day after it is approved by the First Nations Tax Commission.
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L.AE.2112
Annual Expenditure Law Appendix
L.AE.2112
Annual Expenditure Law
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Annual Expenditure Law
L.AE.2112
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Schedule
A.1.
A.1.
A.2.
A.3.
A.4.
A.5.
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Part 1: Revenues Local revenues to be collected in budget year: (a) Property Tax Revenues (b) Payments received in lieu of taxes (c) Property Transfer Tax Revenues (d) Service tax revenues TOTAL REVENUES Part 2: Expenditures General Government Expenditures: (a) Executive and Legislative (b) General Administrative (c) Other General Government Protective Services: (a) Policing (b) Firefighting (c) Regulatory Measures (d) Other Protective Services Transportation: (a) Roads and Streets (b) Snow and Ice Removal (c) Parking (d) Public Transit (e) Other Transportation Recreation and Cultural Services (a) Recreation (b) Culture (c) Heritage Protection (d) Other Recreation and Culture Community Development
$1,359,042.97 $0 $0 $0 $1,359,042.97
$50,000.00
$750,000.00 $273,789.55
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A.6.
A.7.
A.8.
A.9.
A.1.
L.AE.2112
Annual Expenditure Law
(a) Housing (b) Planning and Zoning (c) Community Planning (d) Economic Development Program (e) Tourism (f) Trade and Industry (g) Land Rehabilitation and Beautification (h) Other Regional Planning and Development Environmental Health Services (a) Water Purification and Supply (b) Sewage Collection and Disposal (c) Garbage Waste Collection and Disposal (d) Recycling (e) Other Environmental Services Fiscal Services (a) Long-term Payments to the First Nations Finance Authority (b) Interim Financing Payments to the First Nations Finance Authority (c) Other Payments (d) Accelerated Debt Payments (e) Other Fiscal Services Other Services (a) Health (b) Social Programs and Assistance (c) Agriculture (d) Education (e) Other Service Contingency Amounts TOTAL EXPENDITURES Part 3: Accumulated Surplus/Deficit Accumulated Surplus - Local revenues carried forward from the previous budget year
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$187,470.00
$97,783.42 $1,359,042.97
$0
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Annual Expenditure Law
A.2.
L.AE.2112
Accumulated Deficit - Local revenue expenditures carried forward from the previous budget year
BALANCE
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$0
$0
Note: The First Nation has the following service agreements with third-party service providers, and the amounts indicated are the amounts payable by the First Nation under each agreement during the budget year:
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(a)
Benchmark Assessment Consultations Inc.
$25,000.00
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L.AE.2112
Annual Expenditure Law
Chief and Council Signatory Page
THIS Law IS HEREBY made at this duly convened meeting of the Chief and Council of the Tsuut'ina Nation this 7th day of December 2021 by Nation Council Resolution.
Voting in favour of the Annual Expenditure Law, as evidenced by signatures, are the following members of the Chief and Council: -
C: <> Member of Tsuut'ina Nation Council
r
ember of Tsuut'ina Nation Council
LMe,i{ ~kuu~
ouncil
Member of Tsuut'ina Nation Council
Member of Tsuut'ina Nation Council
© Tsuut'ina Nation
Member of Tsuut'ina Nation Council ~ Member of Tsuut'ina Nation Council
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f I suut ma riia: 011 Council
Member of Tsuut'ina Nation Council
Member of Tsuut'ina Nation Council
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